BARROW COUNTY TAX EXEMPTION INFORMATION
Barrow County Board of Assessors/Historic Courthouse/770-307-3108/Fax 770-307-3405/M-F 8:00A.M.-5:00P.M.
FILING DEADLINE JANUARY 1 – APRIL 1_________________________________
The Board of Tax Assessors is responsible for Partial School Tax Exemption (State) Code 48-5-52
determining the value of all property in *62 Years of age on or before Jan 1 of the year applying.
Barrow County. Property is appraised at *Yours/Spouse income for Social Security & retirement
100% Fair Market Value and is taxed at 40% cannot exceed $72,264.
of that value (Taxable Value). *All other income cannot exceed $10,000.
*Reduces taxable value by std. homestead plus $10,000
When to File A Tax Return on portions to which school taxes apply.
Georgia law requires making a property tax return if: Partial School Tax Exemption (State) Code 48-5-47
*You made improvements to your property. *65 Years of age on or before Jan 1 of the year applying.
*You wish to claim Homestead Exemption. *Yours/Spouse income for Social Security & retirement
*You wish to apply for special exemptions such as cannot exceed $72,264. Other income $10,000 or less.
Senior Citizens, School Tax, Disabled Veterans. *Reduces taxable value by dbl. homestead plus $10,000
*You wish to apply for special covenants such as on portions to which school taxes apply.
Conservation Use, Transitional, Historical Property. Sr. Citizens Exemption (Local) H.B. 1767
Deadlines *65 Years of age on or before Jan 1 of the year applying.
You may apply year round for most exemptions. How- *Yours/Spouse other income cannot exceed $25,000.
ever for the exemption to affect the current year tax *Reduces taxable value by std. homestead plus $10,000 on
bill, an application must be made by APRIL 1 of that portions to which County M/O apply.
year. Assessment notices are mailed to every property Local Partial School Tax Exemption (Local) HB 985
owner in mid-April and the value may be appealed *62 Years of age on or before Jan 1 of the year applying.
in writing within 45 days of the notice postmark. *Yours/Spouse income for Social Security & retirement
Exemptions cannot exceed $72,264.
You must apply for these exemptions in order to *All other income for both cannot exceed $20,000.
qualify. However you only need apply once unless *Reduces taxable value by std. homestead plus $20,000
your income situation changes or you move. For on portions to which school taxes apply.
questions or information please contact our office at Extra Local School Tax Exemption (Local) HB 1124
The Historic Courthouse or 770-307-3108. In order to *62 Years of age on or before Jan 1 of the year applying.
apply for the State or Local Partial School Exemptions *Yours/Spouse income cannot exceed an amount equal
you must provide your Federal 1040 Tax Return(if to 250% of the amount specified as poverty level for
required to file) from previous year. Any exemptions a one-person family unit per Federal Guidelines. For
can only follow property that retains Homestead. 2020 that amount is $31,225.
Regular Homestead *Reduces taxable value by std. homestead plus $60,000
Available to anyone who resides in a structure as their on portions to which school taxes apply.
primary residence & owns underlying real property.
*Reduces taxable value by $10,000. www.barrowga.org
Frozen Homestead Exemption (Local) HB 1485
Freezes taxable value at previous year value for County taxes
on your home & up to 5.00 acres, until a transfer or change occurs.
Disabled Veterans Exemption
Must provide letter from VA certifying presence of 100% service
related disability. Must reapply annually unless Certified Permanent
Disability by VA. Reduces taxable value by $90,364
.
